https://www.taxtmi.com/caselaws?id=7986 Section 131 of the Income-tax Act vested summons power only in the authorities specifically named in it, and the Assistant Director of Inspection was not included at the material time. Section 135, which conferred enquiry powers on specified officers, was treated as confined to assessment-related inquiries and not as enlarging the separate summons jurisdiction under section 131. Applying the principle that a general provision does not override a specific one, and noting the later Finance Act amendment as confirming the earlier limited scope, the notice issued by the Assistant Director was held without jurisdiction and was quashed. en-us Thu, 11 Sep 1969 00:00:00 +0530 Thu, 26 Mar 2009 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7986 Section 131 of the Income-tax Act vested summons power only in the authorities specifically named in it, and the Assistant Director of Inspection was not included at the material time. Section 135, which conferred enquiry powers on specified officers, was treated as confined to assessment-related inquiries and not as enlarging the separate summons jurisdiction under section 131. Applying the principle that a general provision does not override a specific one, and noting the later Finance Act amendment as confirming the earlier limited scope, the notice issued by the Assistant Director was held without jurisdiction and was quashed. Case-Laws Income Tax Thu, 11 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7986